SEIZED MARI J UANA - State Trooper David DeCubelHsyesterday guards marijuana bales that were confiscated Monday night during raid at Jamestown summer home, Twenty bales were seized there, 'and another twelve bales were taken hum van stopped in North Kingstown. Flfty-foot sloop believed to be delivery vessel waa boarded and seized off Newport. Story, other pictures, page 3,(UP1)mb is trying to tax marijuana• PROVIDENCE (UPI 1 —One dF three men charged last August with involvement in the Rhode Island Connection drug-smuggling caper has filed a U.S.District Court suit seeking dis* uusssal of a $49,948 federal taxhill.Joel W. Jeniscn ol Warwick and FI. Lauderdale, Fla., filed suit Monday in response to a 1 ax assessment mailed to him by Internal Revenue Service District Director John J. O'Brien in Providence.The IRS said J enison, Tracey W. Bo3'd and J. Darreil Boyd split nearly $300,000 between them In net profit from marijuana sales. The government is seeking taxes of $49,948 from Jenison.Jemson's suit said the IRS computations and assessment are based on speculation and should be voided by the court.woDusecdeiheec(Jenison said the tax assessment is excessive and should be-thrown out for several reasons.The lawsuit said 0‘Brien was i;. mistaken when he determined Jenison was involved In the sale of marijuana or-made any Profits from marijuana sales. It said O'Brien had no reason to believe Jenison was planning to pul his property beyond the reach of the IRS, ', Letters from O’Brien to Jenison, contained In the suit, alleged the thr£e men split net profits from sales. Based on Jenison’s own seized records, the trio at one time posse sed 367 marijuana bales, the IRS said.Twb-hundred-ninety-seven bails were confiscated by Warwick police. The IRS said •the remaining 70 hales were . bought at $75 per pound and sold . at'$225 per pound, the letters said.-TOGOUR CONTINUII Smoked VirglnicHAMS,,OPEN 7 DAYS *;7!Q.ni. !iCorner of Anne Thai